We talk a lot about the salary cap and luxury tax on this site, the numbers farther up the NBA play ladder, but there is a floor, too — teams need to have at least 90 percent of the salary cap filled, or $52.81 million on the books this season.

With the addition ofTony Wroten, the Sixers have 11 guaranteed contracts (if you count first round picks) totaling $42.8 million — new Sixers GM Sam Hinkie needs to add $10 million in salary by the end of the season to make the minimum. (Salary figures via Sham Sports and Hoopsworld.) If they don’t make the number the penalty is… just having to pay what they are short to the league. So, nothing really.

It’s one of the reasons the Sixers made the Wroten deal, he is owed $1.2 million next season.

It’s just something to watch. The Sixers are rebuilding and are not going to take on long-term contracts for overpaid veterans, but they are going to have to take on some salary somewhere. They can absorb a deal in an unbalanced trade to make the mark; they may take on a contract another team wants to dump.

One way or another Philadelphia has to add $10 million in salary before the season ends. So expect some kind of move.

I'd send them Wallase and a 2016 1st round pick for a 2014 second...They do have to get something back besides the trade exception.

A second trade exception for wallace would make them serious players next offseason with the potential to net 2 VERY good players. I would pony up some future picks to make that happen. Combine that with a few picks in the 2014 draft and we could have a very quick complete overhaul. Heck, give them 2 future 1st round picks.

I'd send them Wallase and a 2016 1st round pick for a 2014 second...They do have to get something back besides the trade exception.

A second trade exception for wallace would make them serious players next offseason with the potential to net 2 VERY good players. I would pony up some future picks to make that happen. Combine that with a few picks in the 2014 draft and we could have a very quick complete overhaul. Heck, give them 2 future 1st round picks.

Would be pretty sweet to pick up a SG/SF in the draft in 2014...a top 5 pick(trade up if you have to) and then sign and trade a SG, and C (could get large deals for each) to pair with Rondo, Green, KO, and sully. Some names that are FA in 2014...Carmello, Kobe, Dwade, Loug Deng(I like this choice), Chandler Parsons at SG, and D Cousins, C Bosh, P Gasol, D nowitski, among several other big men. Make this trade please. Shed 10m for picks, either GW or combination of Bass+Lee or Bogans. Keep Hump if you can to have a big to split between PF/C.

I'm pretty certain that I've read that the minimum cap is not real. If you are below the minimum cap and you stay there, essentially all your players on the roster split the difference. I'm not sure if there is a minimum players on a roster rule though

"If a team doesn't meet its minimum payroll it is surcharged at the end of the season for the shortfall. That money is distributed among the players on that team"

That's what I'm talking about. Of course there is a minimum salary, but rules aren't rules without consequences if they are broken. In this case, if you fail to meet the requirement, you essentially give all your players a one time bonus to make up the difference.

So my point is, the rule isn't: You must meet minimum salary or else you forfeit your right as a franchise in the NBA. Its do it or else pay a fine. So to me that means you can stay under the minimum and just pay your current roster more money.

I'm no expert here but consider this. The surcharge would likely be for the full $10-million whereas adding a player like Hump at the trading deadline would be for less than half the season so the cash paid by the Sixers would be far less than $10-million, closer to say $5-million. So if I'm right, there still is a strong financial incentive for the Sixers to get over the minimum but just to do it as late as possible in the season.

By the way - don't rely on secondary sources of information. You'd think you could trust that the guys at SB Nation or Hangtime would be smart enough to actually read the entire CBA, but I guess not. Or maybe they think people aren't smart enough to understand that rules aren't absolutes.

Its just like the Affordable Care Act. Everyone was all in a frenzy about "the mandate" as if you don't get health insurance you'll be executed and your family will be sent to labor camps. In reality a rule is only as strong as its enforcement. In the case of an ACA, if you don't follow "the mandate" the stipulation is essentially a fine. This is because its not a criminal offense. Just like not paying the IRS isn't a criminal offense. They can sue you, go after your assets, audit you, make your life hell. But the IRS does not have prisons. The enforcement measure are all about incentivising you to follow the intended rule.

Back to the NBA CBA. There is a minimum payroll rule, but you are allowed to break it and face the consequences of that. The consequence is to pay a fine distributed to your players.

Back to the idea. Sure, the 76ers could take on Humphries and avoid the hassel of a fine, but you're foolish to think that they are in some sort of exploitable situation. They don't need to do anything, so don't expect much of anything in return for "helping" them get above the minimum.

I'm no expert here but consider this. The surcharge would likely be for the full $10-million whereas adding a player like Hump at the trading deadline would be for less than half the season so the cash paid by the Sixers would be far less than $10-million, closer to say $5-million. So if I'm right, there still is a strong financial incentive for the Sixers to get over the minimum but just to do it as late as possible in the season.

I get the lottery and the first round order of picks....how does the second round work? Could the Cs package their picks and get to the top of the 2014 lottery or move their picks around to get to the top? They have....nevermind, we traded up for Olynyk....nevermind

In the aforementioned Celtics-Nets megatrade, Boston received three first-round picks, a young talent in MarShon Brooks and a number of overpriced veterans to make the salaries work in exchange for Paul Pierce, Kevin Garnett and Jason Terry.

USA TODAY Sports

Now that the team is in a full-blown rebuild mode, C’s brass is reportedly interested in moving Kris Humphries and Gerald Wallace—two of the three highest-paid players on the roster.

As per Sean Deveney of Sporting News, the Celtics would “love” to dump Wallace’s and Humphries’ salaries onto another team and would even be willing to give up Brandon Bass.

Humphries is in the final year of a contract that will pay him $12 million for the upcoming 2012-13 campaign, while Wallace is one of the league’s worst values, with more than $30 million left on his current deal, which expires after the 2015-16 season.

Bass, a quality starter in the right situation, is owed just under $14 million for the next two years.

With head coach Brad Stevens and GM Danny Ainge looking to completely overhaul the roster and build the Celtics back into a contender from the ground up, it would be wise to discard these three players prior to the season—but without taking back any bloated contracts.

Darren McCollester/Getty Images

It’s much easier said than done, which is likely why the Celtics haven’t signed off on any deals ridding themselves of these high-priced vets.